# Rand Capital Corp: financial statements, quarterly

RAND · Nasdaq · CIK 81955 · [Other](/sectors/other.md) · fiscal year ends Dec 31

Pages: [Overview](/companies/rand.md) · [Financials](/companies/rand/financials.md) · [Filings](/companies/rand/filings.md) · [Insiders](/companies/rand/insiders.md)

Standardized line items from XBRL company facts. Each value links to its filing; d marks a value derived from year-to-date figures. Other view: [annual](/companies/rand/financials.md?period=annual).

## Income statement

| Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Income tax | $k | [133](/filings/0000950170-24-121811.md) | [(45.3) d](/filings/0000950170-24-025396.md) | [0.8](/filings/0000950170-24-058202.md) | [0.6](/filings/0000950170-24-091209.md) | [(2.5)](/filings/0000950170-24-121811.md) | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Net income | $k | [596](/filings/0000950170-25-035949.md) | [1,089](/filings/0000950170-25-035949.md) | [1,399](/filings/0001193125-26-133767.md) | [7,738](/filings/0001193125-26-133767.md) | [2,637](/filings/0001193125-26-133767.md) | [(2,946)](/filings/0001193125-26-133767.md) | [841](/filings/0001193125-26-207688.md) | [(7,736)](/filings/0001193125-26-333983.md) | [(2,231)](/filings/0001193125-26-133767.md) | [1,086](/filings/0001193125-26-133767.md) | [(367)](/filings/0001193125-26-207688.md) | [1,366](/filings/0001193125-26-333983.md) |
| Diluted EPS | $ per share | [0.23](/filings/0000950170-25-035949.md) | [0.42](/filings/0000950170-25-035949.md) | [0.54](/filings/0001193125-26-133767.md) | [3.00](/filings/0001193125-26-133767.md) | [1.02](/filings/0001193125-26-133767.md) | [(1.14)](/filings/0001193125-26-133767.md) | [0.29](/filings/0001193125-26-207688.md) | [(2.60)](/filings/0001193125-26-333983.md) | [(0.75)](/filings/0001193125-26-133767.md) | [0.37](/filings/0001193125-26-133767.md) | [(0.12)](/filings/0001193125-26-207688.md) | [0.46](/filings/0001193125-26-333983.md) |
| Basic EPS | $ per share | [0.23](/filings/0000950170-25-035949.md) | [0.42](/filings/0000950170-25-035949.md) | [0.54](/filings/0001193125-26-133767.md) | [3.00](/filings/0001193125-26-133767.md) | [1.02](/filings/0001193125-26-133767.md) | [(1.14)](/filings/0001193125-26-133767.md) | [0.29](/filings/0001193125-26-207688.md) | [(2.60)](/filings/0001193125-26-333983.md) | [(0.75)](/filings/0001193125-26-133767.md) | [0.37](/filings/0001193125-26-133767.md) | [(0.12)](/filings/0001193125-26-207688.md) | [0.46](/filings/0001193125-26-333983.md) |

- Income tax: us-gaap:IncomeTaxExpenseBenefit
- Net income: us-gaap:NetIncomeLoss
- Diluted EPS: us-gaap:EarningsPerShareDiluted
- Basic EPS: us-gaap:EarningsPerShareBasic

## Balance sheet

| Line item | Unit | Q3 FY2023 (2023-09-30) | FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Cash and equivalents | $m | [3.5](/filings/0000950170-23-059014.md) | [3.3](/filings/0000950170-25-035949.md) | [0.8](/filings/0000950170-24-058202.md) | [2.3](/filings/0000950170-24-091209.md) | [3.4](/filings/0000950170-24-121811.md) | [0.8](/filings/0001193125-26-133767.md) | [4.9](/filings/0000950170-25-063187.md) | [4.4](/filings/0000950170-25-101643.md) | [9.5](/filings/0001193125-25-271151.md) | [4.2](/filings/0001193125-26-333983.md) | [0.3](/filings/0001193125-26-207688.md) | [0.4](/filings/0001193125-26-333983.md) |
| Total assets | $m | [79.0](/filings/0000950170-23-059014.md) | [81.0](/filings/0000950170-25-035949.md) | [84.4](/filings/0000950170-24-058202.md) | [90.8](/filings/0000950170-24-091209.md) | [79.8](/filings/0000950170-24-121811.md) | [72.5](/filings/0001193125-26-133767.md) | [67.8](/filings/0000950170-25-063187.md) | [57.6](/filings/0000950170-25-101643.md) | [54.6](/filings/0001193125-25-271151.md) | [53.2](/filings/0001193125-26-333983.md) | [52.5](/filings/0001193125-26-207688.md) | [57.7](/filings/0001193125-26-333983.md) |
| Total liabilities | $m | [17.7](/filings/0000950170-23-059014.md) | [20.2](/filings/0000950170-25-035949.md) | [22.8](/filings/0000950170-24-058202.md) | [22.2](/filings/0000950170-24-091209.md) | [9.4](/filings/0000950170-24-121811.md) | [7.1](/filings/0001193125-26-133767.md) | [2.5](/filings/0000950170-25-063187.md) | [0.9](/filings/0000950170-25-101643.md) | [1.0](/filings/0001193125-25-271151.md) | [1.0](/filings/0001193125-26-333983.md) | [1.6](/filings/0001193125-26-207688.md) | [6.2](/filings/0001193125-26-333983.md) |
| Shareholders' equity | $m | [61.4](/filings/0000950170-24-121811.md) | [60.8](/filings/0001193125-26-133767.md) | [61.6](/filings/0000950170-25-101643.md) | [68.6](/filings/0001193125-25-271151.md) | [70.4](/filings/0001193125-25-271151.md) | [65.3](/filings/0001193125-26-333983.md) | [65.3](/filings/0001193125-26-333983.md) | [56.7](/filings/0001193125-26-333983.md) | [53.6](/filings/0001193125-25-271151.md) | [52.2](/filings/0001193125-26-333983.md) | [51.0](/filings/0001193125-26-333983.md) | [51.5](/filings/0001193125-26-333983.md) |

- Cash and equivalents: us-gaap:Cash, us-gaap:CashAndCashEquivalentsAtCarryingValue
- Total assets: us-gaap:Assets
- Total liabilities: us-gaap:Liabilities
- Shareholders' equity: us-gaap:StockholdersEquity

## Cash flow

| Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Operating cash flow | $m | [(7.3) d](/filings/0000950170-24-121811.md) | [(1.1) d](/filings/0001193125-26-133767.md) | [(4.8)](/filings/0000950170-25-063187.md) | [4.3 d](/filings/0000950170-25-101643.md) | [15.1 d](/filings/0001193125-25-271151.md) | [0.8 d](/filings/0001193125-26-133767.md) | [7.7](/filings/0001193125-26-207688.md) | [0.3 d](/filings/0001193125-26-333983.md) | [5.9 d](/filings/0001193125-25-271151.md) | [(2.8) d](/filings/0001193125-26-133767.md) | [(3.5)](/filings/0001193125-26-207688.md) | [(3.6) d](/filings/0001193125-26-333983.md) |
| Dividends paid | $m | [0.6 d](/filings/0000950170-24-121811.md) | [1.6 d](/filings/0001193125-26-133767.md) | [0.6](/filings/0000950170-25-063187.md) | [0.7 d](/filings/0000950170-25-101643.md) | [0.7 d](/filings/0001193125-25-271151.md) | [0.0 d](/filings/0001193125-26-133767.md) | [3.0](/filings/0001193125-26-207688.md) | [0.9 d](/filings/0001193125-26-333983.md) | [0.9 d](/filings/0001193125-25-271151.md) | [2.5 d](/filings/0001193125-26-133767.md) | [0.9](/filings/0001193125-26-207688.md) | [0.9 d](/filings/0001193125-26-333983.md) |

- Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities
- Dividends paid: us-gaap:PaymentsOfDividends

## Shares

| Line item | Unit | period not labelled (2022-09-30) | Q1 FY2023 (2023-03-31) | Q2 FY2023 (2023-06-30) | Q3 FY2023 (2023-09-30) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Diluted shares (weighted) | thousands of shares | [2,581](/filings/0000950170-23-059014.md) | [2,581](/filings/0000950170-24-058202.md) | [2,581](/filings/0000950170-24-091209.md) | [2,581](/filings/0000950170-24-121811.md) | [2,581](/filings/0000950170-25-063187.md) | [2,581](/filings/0000950170-25-101643.md) | [2,581](/filings/0001193125-25-271151.md) | [2,869](/filings/0001193125-26-207688.md) | [2,970](/filings/0001193125-26-333983.md) | [2,970](/filings/0001193125-25-271151.md) | [2,970](/filings/0001193125-26-207688.md) | [2,970](/filings/0001193125-26-333983.md) |

- Diluted shares (weighted): us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding

Shares outstanding: 2,969,814 at 2026-08-05, from the cover of the [10-Q filed 2026-08-05](/filings/0001193125-26-333983.md) (dei:EntityCommonStockSharesOutstanding).

Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 24, 2026, 15:20 ET. No prices; not investment advice.